@Joe Doman typically this would be considered a capital improvement and it should be carried over time. The simple way to look at this question is: did you repair something or replace something. If you replaced it then you probably should amortize it. There are "grey" strategies to fit things into expense instead, like using dollar limits to define generally expensed items vs amortized items. However, you really should talk to a tax professional about those grey areas if you really want to expense your carpet. To be clear, I am neither a tax or accounting professional and these are just my opinions and not recommendations.